History and mandatory status

The electronic invoice was created in 2006 as a pilot program. E-invoice became mandatory in 2019 for all businesses.

Regulatory authorities

ARCA = Autoridad de Recaudación y Control Aduanero https://www.afip.gob.ar

ARCA replaced the AFIP tax authority on 2024

Document types

• Factura A (Invoice A)
• Nota de crédito A (Credit Note A)
• Nota de débito A (Debit Note A)
• Factura B (Invoice B)
• Nota de crédito B (Credit Note B)
• Nota de débito B (Debit Note B)
• Factura C (Invoice C)
• Nota de crédito C (Credit Note C)
• Nota de débito C (Debit Note C)
• Factura M (Invoice M)
• Nota de crédito M (Credit Note M)
• Nota de débito M (Debit Note M)
• Remito R (Bill of Lading)
• Tique factura A (Receipt A)
• Tique factura B (Receipt B)

Taxes

The main indirect tax in Argentina is the IVA (VAT) with different values depending on the product. Most products and services are subject to VAT.

There are additional taxes to alcohol, tobacco, etc that can be included on invoices along with VAT.

Local Requirements to operate

PENDING